There are no links to the official documents for the years 1989 through 1995. The information below can only be used as help for further research, as there is not enough information here to rely on for official guidance. For that you need to obtain a copy of the complete document.

SPECIAL ANNOUNCEMENT

Announcement 91-22
A public hearing will be held on April 26, 1991, on proposed regulations relating to retail excise taxes on certain passenger vehicles, boats, aircraft, jewelry, and furs.

INCOME TAX

Rev. Rul. 91-10
Losses; casualty; disaster areas; year of deduction. Disaster areas in which loses for 1990 qualify for special tax treatment under section 165(i) of the Code are listed.

Rev. Rul. 91-12
CPI adjustment for below-market loans-1991. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualifying continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-1991. Rev. Rul. 89-129 supplemented and superseded.

Ct. D. 2051
Willfully failing to file a federal income tax return. A good-faith misunderstanding of the law or a good-faith belief that one is not violating the law negates willfulness, whether or not the claimed belief or misunderstanding is objectively reasonable. John L. Cheek.

T.D. 8330
Final regulations under section 863 of the Code relate to the source of income from certain notional principal contracts.

T.D. 8331
Final regulations under sections 952, 954, and 964 of the Code relate to current taxation of foreign base company oil related income.

T.D. 8332
IL-816-89
Temporary and proposed regulations under section 6851 of the Code related to certificates of compliance with income tax laws by departing aliens.

EXEMPT ORGANIZATIONS

Announcement 91-24
A list is given of organizations now classified as private foundations.

EMPLOYEE PLANS

Notice 91-5
Guidelines are set forth for determining, for January 1991, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

ADMINISTRATIVE

Rev. Proc. 91-17
Mortgage revenue bonds; mortgage credit certificates; national average purchase prices; average area purchase price safe harbor limitations. For purposes of section 143(e) and (f) of the Code, the national average purchase prices and the average area purchase price safe harbor limitations for new and existing single-family residences are set forth for designated areas. Ref. Proc. 89-59, as modified by Rev. Proc. 90-24 and supplemented bye Rev. Proc. 90-51, is obsolete in part.

Announcement 91-20
This announcement sets forth certain circumstances in which reporting under section 6045 of the Code is not required for sales of agricultural products or commodities, or sales of commodity certificates issued by the Commodity Credit Corporation.

Announcement 91-21
A limited extension is granted of the transition rule contained in section 301.6621-3T(c)(4)(ii) of the temporary regulations.

Announcement 91-23
Errors in final regulations under section 6045 of the Code relation to information reporting on real estate transactions (T.D. 8323, 1991-2 I.R.B. 14) are corrected.